This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. Revenue authorities (RAs) have been adopted by some countries...

BACKGROUND Cigarette taxation has been perceived by academics and policy-makers as one of the most effective ways of reducing the use of cigarettes. On January 1 2002, the Taiwan government imposed a New Taiwan (NT) 5 dollars per pack tax earmarked for the purpose of tobacco control. This study uses a survey collected prior to taxation to assess public attitudes toward cigarette taxation, publi...

The paper is focused to identify shortcomings in the tax revenue collection in Pakistan. For this purpose, elasticities of different taxes were estimated. Partial adjustment and regression models were estimated to quantify the values for these elasticities. Short-run and long-run elasticities for direct and indirect taxes were identified. The results indicated that long-run revenue elasticities...

This study examines the relationship between tax revenues and income inequality at provincial level in Indonesia from 2011 to 2019. Applying a fixed-effect approach, this finds that total revenue has no significant effect on inequality. result implies Indonesia's current system structure, both national sub-national, have been unable contribute reducing Likewise, by type of taxes, value-added re...

ESSAYS ON SUB-NATIONAL VALUE ADDED TAX OF INDIA AND TAX INCIDENCE By ASTHA SEN August 2015 Committee Chair: Dr. Sally Wallace Major Department: Economics The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in...

Introduction The idea of the value added taxation (VAT) traces back to the writing by von Siemens, a German businessman, in the 1920s. Not until 1948, however, was the tax first applied in France. At the beginning, France applied the GNP-based VAT covering up to the manufacturing level and subsequently replaced it with a consumption VAT in 1954. Theory and practice indicate that to be efficient...

This paper uses analytically tractable and numerically solved general equilibrium models to examine the significance of pre-existing distortions in factor markets for revenueneutral environmental tax reforms and for various policies involving pollution quotas and permits. Results indicate that pre-existing factor taxes generally raise the costs of these environmental policies. This reflects a t...

In 2000 the price of crude oil rose to levels not seen for more than 20 years, and as a result so did the price of oil products. The price hikes prompted public debate about the level of taxes determining the final prices paid by consumers. By one estimate, taxes accounted for 68 percent of the final price in the European Union in 2000 (OPEC 2000). But what about developing countries, where pet...